SEC NEWS DIGEST Issue 2006-106 June 2, 2006 ENFORCEMENT PROCEEDINGS COMMISSION ISSUES ORDER APPROVING PLAN FOR THE DISTRIBUTION OF $75 MILLION TO INVESTORS IN THE MATTER OF EDWARD D. JONES & CO., INC. On June 1, the Commission announced that it has approved the proposed Distribution Plan for the distribution of $75 million in disgorgement, prejudgment interest and civil penalties paid by Edward Jones in the Commission's action against it. These funds will be distributed to all eligible customers of Edward Jones who purchased shares of mutual funds from seven Preferred Mutual Fund Families that were available for sale by Edward Jones' registered representatives from Jan. 1, 1999, through Dec. 31, 2004. This matter arose from Edward Jones' failure to adequately disclose certain material facts to customers in the offer and sale of mutual fund shares and 529 plans in violation of Section 17(a)(2) of the Securities Act of 1933, Section 15B(c)(1) of the Securities Exchange Act of 1934, Rule 10b-10 under the Exchange Act and Municipal Securities Rulemaking Board Rule G-15. On April 17, 2006, the Commission published a Notice of Proposed Plan and Opportunity for Comment (Notice) in connection with this proceeding. The Notice advised that all persons who desired to comment on the Distribution Plan could submit their views to the Commission by no later than May 17, 2006. The staff received two comments on the distribution plan from individual investors which are addressed in the Order Approving the Distribution Plan. The distribution will be administered by the Fund Administrator, James R. Doty of the law firm of Baker Botts L.L.P. As stated in the Distribution Plan, eligible customers will receive a pro rata share of the Fair Fund distribution based upon the amount of revenue sharing Edward Jones received for each customer's investments in certain mutual funds. The Distribution Plan contains several procedures to ensure that current and former customers will receive their pro rata shares of the Fair Fund without having to go through a claims process. The Fund Administrator and Edward Jones are currently in the process of determining the names of eligible customers and the amounts to be distributed under the Distribution Plan. Once this process has been completed and the Commission has approved the distribution of the Fair Fund, the distribution will take place. For further information see Releases 33- 8520, 34-50910, 34-53660; File No. 3-11780; Press Rel. 2004-177. (Rel. 34-53918; File No. 3-11780) IN THE MATTER OF CHRISTOPHER ROUNDTREE On June 1, the Commission issued an Order Instituting Administrative Proceedings Pursuant to Section 15(b) of the Securities Exchange Act of 1934, Making Findings and Imposing Remedial Sanctions (Order) against Christopher Roundtree. The Order finds that from at least August to November 2000, Roundtree was the head trader at Salomon Grey Financial Corporation, a broker-dealer registered with the Commission during the relevant time period. Roundtree, 28 years old, is currently a resident of Frisco, Texas. The Order also finds that on May 30, 2006, a final judgment was entered by consent against Roundtree in the civil action entitled SEC v. Allen Z. Wolfson, et al., Civil Action Number 2:02 CV-1086, in the U.S. District Court for the District of Utah, permanently enjoining him from future violations of Section 10(b) of the Exchange Act and Rule 10b-5 thereunder, and aiding and abetting violations of Section 15(c)(1) of the Exchange Act. The Commission's complaint alleged, among other things, that Roundtree's co-defendants had a pre-existing arrangement with certain other defendants to obtain deeply discounted blocks of shares of Freedom Surf, Inc., from other defendants for retail sales to the public at manipulated prices. On Oct. 24, 2000, Salomon Grey bought a block of 25,000 Freedom Surf shares at a fifty percent discount to the manipulated market price. Roundtree executed the trade. With Roundtree's knowledge, Salomon Grey brokers then sold Freedom Surf shares to its customers at illegally marked up prices without disclosing these illegal and excessive markups to them. Roundtree also executed trades to Salomon Grey customer accounts at the illegally marked-up prices. Based on the above, the Order bars Roundtree from association with any broker or dealer, with the right to reapply in one year. Roundtree consented to the issuance of the Order without admitting or denying any of the findings in the Order, except he admitted the entry of the injunction. (Rel. 34-53925; File No. 3-12317) IN THE MATTER OF ANGELO PAUL KOUPAS On June 1, the Commission issued an Order Instituting Administrative Proceedings Pursuant to Section 15(b) of the Securities Exchange Act of 1934, Making Findings and Imposing Remedial Sanctions (Order) against Angelo Paul Koupas. The Order finds that from at least August to November 2000, Koupas, now 37, was the Chief Executive Officer of Salomon Grey Financial Corporation, a broker-dealer registered with the Commission during the relevant time period. The Order also finds that on May 30, 2006, a final judgment was entered by consent against Koupas in the civil action entitled SEC v. Allen Z. Wolfson, et al., Civil Action Number 2:02 CV-1086, in the U.S. District Court for the District of Utah, permanently enjoining him from future violations of Sections 5(a), 5(c), and 17(a) of the Securities Act of 1933 (Securities Act), Section 10(b) of the Exchange Act and Rule 10b-5 thereunder, and aiding and abetting violations of Section 15(c)(1) of the Exchange Act. The Commission's complaint alleged, among other things, that Koupas and another defendant were involved in a pre-existing arrangement to obtain deeply discounted blocks of shares of Freedom Surf, Inc., from other defendants for retail sales to the public at manipulated prices. Koupas arranged for Salomon Grey to buy, on Oct. 24, 2000, a block of 25,000 Freedom Surf shares at a fifty percent discount to the manipulated market price and concealed this arrangement from the public. Salomon Grey then sold its discounted Freedom Surf shares to its customers at manipulated prices with Koupas' knowledge. The Complaint also alleged that Koupas participated in unregistered sales of Freedom Surf shares. Based on the above, the Order bars Koupas from association with any broker or dealer. Koupas consented to the issuance of the Order without admitting or denying any of the findings in the Order, except he admitted the entry of the injunction. (Rel. 34-53926; File No. 3- 12318) IN THE MATTER OF KYLE ROWE On June 1, the Commission issued an Order Instituting Administrative Proceedings Pursuant to Section 15(b) of the Securities Exchange Act of 1934, Making Findings and Imposing Remedial Sanctions (Order) against Kyle Rowe. The Order finds that from at least August to November 2000, Rowe was the President and Chairman of the board of directors of Salomon Grey Financial Corporation, a broker-dealer registered with the Commission during the relevant time period. Rowe, 39 years old, is currently a resident of Dallas, Texas. The Order also finds that on May 30, 2006, a final judgment was entered by consent against Rowe in the civil action entitled SEC v. Allen Z. Wolfson, et al., Civil Action Number 2:02 CV-1086, in the U.S. District Court for the District of Utah, permanently enjoining him from future violations of Sections 5(a), 5(c), and 17(a) of the Securities Act of 1933 (Securities Act), Section 10(b) of the Exchange Act and Rule 10b-5 thereunder, and aiding and abetting violations of Section 15(c)(1) of the Exchange Act. The Commission's complaint alleged, among other things, that Rowe and another defendant were involved in a pre-existing arrangement to obtain deeply discounted blocks of shares of Freedom Surf, Inc., from other defendants for retail sales to the public at manipulated prices. The complaint alleges in particular that Rowe participated in negotiating Salomon Grey's purchase, on Oct. 24, 2000, of a block of 25,000 Freedom Surf shares at a fifty percent discount to the manipulated market price and concealed this arrangement from the market. Beginning on that day, Salomon Grey began selling Freedom Surf shares to its customers at illegally marked-up prices. Rowe set the prices for Salomon Grey's Freedom Surf retail trades. The complaint also alleged that Rowe participated in unregistered sales of Freedom Surf shares. Based on the above, the Order bars Rowe from association with any broker or dealer. Rowe consented to the issuance of the Order without admitting or denying any of the findings in the Order, except he admitted the entry of the injunction. (Rel. 34-53927; File No. 3- 12319) IN THE MATTER OF SALOMON GREY FINANCIAL CORPORATION On June 1, the Commission issued an Order Instituting Administrative Proceedings Pursuant to Section 15(b) of the Securities Exchange Act of 1934, Making Findings and Imposing Remedial Sanctions (Order) against Salomon Grey Financial Corporation. The Order finds that Salomon Grey is a broker-dealer registered with the Commission. The Order also finds that on May 30, 2006, a final judgment was entered by consent against Salomon Grey, permanently enjoining it from future violations of Sections 5(a), 5(c), and 17(a) of the Securities Act of 1933, Section 10(b) of the Exchange Act and Rule 10b-5 thereunder, and Section 15(c)(1) of the Exchange Act, in the civil action entitled SEC v. Allen Z. Wolfson, et al., Civil Action Number 2:02-CV-1086, in the U.S. District Court for District of Utah, Central Division. The Commission's complaint alleged, among other things, that during the time period of July through November 2000, the principals of Salomon Grey had a pre-existing arrangement to obtain deeply discounted blocks of shares of Freedom Surf, Inc., from other defendants for retail sales to the public at manipulated prices. On Oct. 24, 2000, Salomon Grey, through its head trader, bought a block of 25,000 Freedom Surf shares at a 50% discount to the manipulated market price and concealed this arrangement from the public. Salomon Grey then sold its discounted Freedom Surf shares to its customers. The Complaint also alleged that Salomon Grey participated in unregistered sales of Freedom Surf shares. Based on the above, the Order revokes the broker-dealer registration of Salomon Grey. Salomon Grey consented to the issuance of the Order without admitting or denying any of the findings in the Order, except it admitted the entry of the injunction. (Rel. 34-53928; File No. 3- 12320) IN THE MATTER OF WILLIAM OWENS, CPA On June 1, the Commission issued an Order Instituting Administrative Proceedings Pursuant to Rule 102(e) of the Commission's Rules of Practice, Making Findings and Imposing Remedial Sanction (Order) against William T. Owens. The Order finds that Owens, a certified public accountant licensed to practice in the State of Alabama, served as the chief financial officer of HealthSouth Corp. (HealthSouth) from February 2000 to August 2001, its president and chief operating officer from August 2001 until August 2002, its president and chief executive officer from August 2002 through January 2003, and its executive vice president and chief financial officer from January 2003 until March 2003. The Order finds that on March 21, 2003, the Commission filed a complaint against Owens in SEC v. Weston L. Smith and William T. Owens (Civil Action No. CV-03-C-0720-S, amended to CV- 03-CO-0720-S), and that on May 22, 2006, the court entered an order permanently enjoining Owens, by consent, from future violations of Section 17(a) of the Securities Act of 1933 and Sections 10(b) and 13(b)(5) of the Securities Exchange Act of 1934 (Exchange Act) and Rules 10b-5 and 13b2-1 thereunder, and from aiding and abetting violations of Sections 10(b), 13(a), 13(b)(2)(A) and 13(b)(2)(B) of the Exchange Act and Rules 12b-20, 13a-1, 13a-13 and 13a-14 thereunder. The Commission's complaint alleged, among other things, that Owens and other senior officers of HealthSouth engaged in a fraudulent scheme which resulted in HealthSouth filing materially false and misleading financial statements in the company's annual reports on Forms 10-K and periodic reports on Forms 10-Q from 1997 through 2002. Among other things, the complaint alleged that Owens directed other HealthSouth employees to make entries on the company's books which fraudulently overstated income and reflected fictitious assets in amounts which matched generally the fraudulent overstatements of income. The complaint alleged that the fraudulent entries were designed to avoid detection by HealthSouth's independent auditors. The Order also finds that on Dec. 9, 2005, a judgment of conviction was entered against Owens in United States v. Owens, CR-03-3B-00131- SLB, in the U.S. District Court for the Northern District of Alabama, finding him guilty of one count of conspiracy to commit wire fraud and securities fraud, one count of wire fraud and one count of filing a false certification of financial information with the Commission. As a result of this conviction, Owens was sentenced to five years incarceration followed by two years of supervised release, and was ordered to forfeit $2.5 million. Based on the above, the Order forthwith suspends Owens from appearing or practicing before the Commission as an accountant. Owens consented to the issuance of the Order without admitting or denying any of the findings in the Order except for the Commission's jurisdiction over him and the subject matter of these proceedings and the fact of his conviction and the entry of the injunction against him. (Rel. 34- 53929; AAE Rel. No. 2435; File No. 3-12321) SEC SUES FOUR MORE FOR SCHEME TO OBTAIN STOCK IN BANK IPO On May 31, in two separate actions, the Commission filed civil fraud charges in the U.S. District Court for the District of Connecticut against Jay Slesinger, Maurice Servetnick, and Jay Rice. The Commission also sued Moshe Ariel as a relief defendant. The Commission's complaint against Slesinger, Servetnick, and Ariel alleges that Slesinger entered into an illegal arrangement with a depositor of New Haven Savings Bank pursuant to which he used the depositor to illegally purchase 195,171 shares of NewAlliance Bancshares in the IPO. The complaint also alleges that Servetnick, then a registered representative associated with a broker-dealer, initiated the arrangement between defendant Slesinger and the depositor. The complaint further alleges that Servetnick orchestrated an arrangement between relief defendant Ariel and the same depositor whereby the depositor served as a nominee to purchase 40,000 shares of NewAlliance stock for Ariel. The Commission's complaint against Rice alleges that Rice, a former registered representative associated with a broker-dealer, entered into an illegal arrangement with a depositor of New Haven Savings Bank pursuant to which he used the depositor as a nominee to illegally purchase 66,000 shares of NewAlliance stock in the IPO. The Commission's complaints allege that Slesinger, Servetnick, and Rice violated Section 10(b) of the Securities Exchange Act of 1934 (Exchange Act) and Rule 10b-5 thereunder. Servetnick is also charged with violating Section 15(a) of the Exchange Act. Ariel was named as a relief defendant because he received proceeds of the violation and has no legitimate claim to the money. Without admitting or denying the allegations in the complaint, Slesinger and Servetnick agreed to a permanent injunction and the payment of disgorgement plus prejudgment interest of $481,119 and $28,167, respectively, and a civil penalty of $120,000 and $25,885, respectively. Without admitting or denying the allegations in the complaint, Ariel agreed to the payment of disgorgement plus prejudgment interest of $87,087. Without admitting or denying the allegations in the complaint, Rice agreed to a permanent injunction and the payment of disgorgement plus prejudgment interest of $170,962. The issue of a civil penalty against Rice will be subject to further litigation. [SEC v. Jay Slesinger, et al., Civil Action No. 3:06cv839 (CFD), USDC, D. Conn.; SEC v. Jay Rice, Civil Action No. 3:06cv838 (MRK), USDC, D. Conn.] (LR-19714) SEC HALTS FRAUDULENT PYRAMID SCHEME TARGETING BRAZILIAN COMMUNITY AND OBTAINS EMERGENCY RESTRAINING ORDERS AND ASSET FREEZES The Commission announced that, on May 30, 2006, it sought and obtained an emergency order to halt an active pyramid scheme that was targeting the Brazilian community in the Boston area. The Commission filed an emergency enforcement action in federal district court in Massachusetts and obtained a temporary restraining order, asset freezes, and other relief against two individuals and one corporate entity in connection with the affinity fraud. "Affinity fraud" refers to investment scams that prey upon members of identifiable groups, such as religious or ethnic communities, the elderly, or professional groups. The Commission's papers charge Sanderley R. De Vasconcelos and Victor Sales with promoting a pyramid scheme known as "FoneClub" that targets Brazilians and Brazilian-Americans living in the area of Framingham, Massachusetts. The Commission alleged in its complaint that the defendants falsely promised members of the Brazilian community that they would earn substantial sums of money by paying approximately $2,000 to $5,000 to become members of a company referred to as the FoneClub that purportedly sells prepaid telephone calling cards through a multi-level marketing structure. However, the complaint alleged that the defendants, who have emphasized to potential investors that neither they nor the company will earn profits from the sale of phone cards, are in reality luring victims into a pyramid scheme in which its members only make money through the recruitment of new members. The complaint alleged that the defendants emphasized in their sales pitch, which was given in Portuguese, that God wanted the Brazilian community to prosper financially and that the FoneClub would provide the opportunity for it to do so. According to the Commission's complaint, the defendants claim to have signed up about 2,000 members for their organization. De Vasconcelos is a resident of Nashua, New Hampshire. Sales lives in Framingham, Massachusetts. Universo Foneclub Corporation, which until May 1, 2006, was known as FoneClub, Inc., is located in Charlestown, Massachusetts. The Commission's complaint alleged that the defendants claim that, by paying a $1,990 membership fee to become a "manager" with the company or by paying $4,990 to become an "executive," investors will earn the right to receive 30% of the membership fee paid by their recruits as well as a share of the company's profits. The complaint asserted that the company's website, which is in Portuguese, boasts how a member could, after twelve months with the company, earn $17,000 per month from the program. The Commission alleged in its complaint that the defendants violated antifraud provisions of the federal securities laws, specifically Section 17(a) of the Securities Act of 1933 and Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder. The Commission also alleged that the defendants violated the registration provisions of the securities laws, namely Sections 5(a) and 5(c) of the Securities Act of 1933. In response to the Commission's request for emergency relief, the Honorable George A. O'Toole, Jr., United States District Judge for the District of Massachusetts, issued a temporary restraining order prohibiting the defendants from directly or indirectly continuing to violate the federal securities laws and froze the defendants' assets. The Court has scheduled a hearing on the matter for June 8, 2006. For more information about affinity fraud see http://www.sec.gov/investor/pubs/affinity.htm. [SEC v. Universo Foneclub Corporation, Sanderley R. De Vasconcelos, a/k/a Sann Rodrigues, a/k/a Sanderley Vasconcelos, Rev. Victor Sales, a/k/a Victor William, a/k/a Victor Sales DeBrito, a/k/a Victor Sales Brito, USDC for the District of Massachusetts, Civil Action No.06-10940-GAO] (LR-19715) SELF-REGULATORY ORGANIZATIONS DECLARATION OF EFFECTIVENESS OF THE FINGERPRINT PLAN OF THE NASDAQ STOCK MARKET LLC The Commission declared a fingerprint plan filed by the NASDAQ Stock Market LLC effective pursuant to Rule 17f-2(c) under the Securities Exchange Act of 1934. Publication of the declaration of effectiveness is expected in the Federal Register during the week of June 5. (Rel. 34-53908) PROPOSED RULE CHANGES The Chicago Board Options Exchange filed a proposed rule change (SR- CBOE-2005-65) and Amendment Nos. 1 and 2 relating to the processing of complex orders in the Hybrid Trading System. Publication of the proposal is expected in the Federal Register during the week of June 5. (Rel. 34-53909) The National Association of Securities Dealers filed a proposed rule change (SR-NASD-2006-039) and Amendment No. 1 thereto to amend NASD rules to modify and expand NASD's authority to initiate trading and quotation halts in OTC Equity Securities. Publication of the proposal is expected in the Federal Register during the week of June 5. (Rel. 34-53920) IMMEDIATE EFFECTIVENESS OF A PROPOSED RULE CHANGES A proposed rule change (SR-ISE-2006-22) and Amendment No. 1 thereto filed by the International Securities Exchange relating to fee changes has become effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication of the proposal is expected in the Federal Register during the week of June 5. (Rel. 34-53910) A proposed rule change (SR-ISE-2006-25) and Amendment No. 1 thereto filed by the International Securities Exchange relating to fee changes has become effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication of the proposal is expected in the Federal Register during the week of June 5. (Rel. 34-53914) SECURITIES ACT REGISTRATIONS The following registration statements have been filed with the SEC under the Securities Act of 1933. The reported information appears as follows: Form, Name, Address and Phone Number (if available) of the issuer of the security; Title and the number and/or face amount of the securities being offered; Name of the managing underwriter or depositor (if applicable); File number and date filed; Assigned Branch; and a designation if the statement is a New Issue. Registration statements may be obtained in person or by writing to the Commission's Public Reference Branch at 450 Fifth Street, N.W., Washington, D.C. 20549 or at the following e-mail box address: . In most cases, this information is also available on the Commission's website: . S-8 TAG IT PACIFIC INC, 21900 BURBANK BLVD., SUITE 270, WOODLAND HILLS, CA, 91367, 8184444100 - 1,625,000 ($741,250.00) Equity, (File 333-134619 - Jun. 1) (BR. 02B) S-3 PACIFIC CMA INC, 1350 AVENUE OF THE AMERICAS, NEW YORK, NY, 10019, 2122470049 - 0 ($6,423,459.00) Equity, (File 333-134620 - Jun. 1) (BR. 05C) S-3 APPLIED IMAGING CORP, 120 BAYTECH DRIVE, SAN JOSE, CA, 95134, (408)719-6400 - 1,044,647 ($2,090,841.64) Equity, (File 333-134621 - Jun. 1) (BR. 10A) S-8 RIGEL PHARMACEUTICALS INC, 1180 VETERANS BOULEVARD, SOUTH SAN FRANCISCO, CA, 94080, 0 ($5,818,213.44) Equity, (File 333-134622 - Jun. 1) (BR. 01B) SB-2 CARDIMA INC, 47266 BENICIA STREET, FREMONT, CA, 94538, 5103540300 - 154,833,333 ($9,290,000.00) Equity, (File 333-134624 - Jun. 1) (BR. 10A) S-3ASR BOSTON PRIVATE FINANCIAL HOLDINGS INC, 10 POST OFFICE SQ, BOSTON, MA, 02109, 6175561900 - 279,348 ($8,550,842.28) Equity, (File 333-134625 - Jun. 1) (BR. 07B) S-3ASR RYDER SYSTEM INC, 11690 N.W. 105TH STREET, MIAMI, FL, 33178, 3055003726 - 0 ($13,532,661.00) Equity, (File 333-134627 - Jun. 1) (BR. 05C) S-1 CastlePoint Holdings, Ltd., ATTN: JOEL WEINER, CLARENDON HOUSE, 2 CHURCH STREET, HAMILTON, D0, HM 11, 4412951422 - 0 ($325,380,000.00) Equity, (File 333-134628 - Jun. 1) (BR. ) S-8 PEROT SYSTEMS CORP, 2300 W PLANO PKWY, PLANO, TX, 75075, 9725770000 - 0 ($7,055,000.00) Equity, (File 333-134629 - Jun. 1) (BR. 03C) S-8 HARVEST NATURAL RESOURCES, INC., 1177 ENCLAVE PARKWAY, STE 300, HOUSTON, TX, 77077, 281-899-5700 - 1,825,000 ($25,358,375.00) Equity, (File 333-134630 - Jun. 1) (BR. 04B) S-8 ODYSSEY MARINE EXPLORATION INC, 5215 WEST LAUREL STREET, TAMPA, FL, 33607, (813) 876-1776 - 2,500,000 ($7,327,400.00) Equity, (File 333-134631 - Jun. 1) (BR. 05B) S-4 Houghton Mifflin, LLC, 222 BERKELEY ST, 5TH FLOOR, BOSTON, MA, 02116-3764, 6173515000 - 0 ($300,000,000.00) Equity, (File 333-134632 - Jun. 1) (BR. ) S-8 SoftNet Technology Corp., 11 COMMERCE DRIVE, 2ND FLOOR, CRANFORD, NJ, 07016, (908) 204-9911 - 4,958,678 ($300,000.02) Equity, (File 333-134635 - Jun. 1) (BR. 03A) S-8 Meritage Homes CORP, 8501 E. PRINCESS DRIVE, STE 290, SCOTTSDALE, AZ, 85255, 4802222444 - 0 ($38,675,000.00) Equity, (File 333-134637 - Jun. 1) (BR. 06A) S-8 FLAMEL TECHNOLOGIES SA, PARC CLUB DU MOULIN A VENT, 33 AVE DU DOCTEUR GEORGES LEVY, VENISSIEUX CED, I0, 69693, 2126641666 - 0 ($37,004,050.00) Equity, (File 333-134638 - Jun. 1) (BR. 01A) S-8 STRATA OIL & GAS, INC., 918 16TH AVENUE NW, SUITE 408, CALGARY, A0, T2M O3K, 403-668-6539 - 4,000,000 ($12,000,000.00) Equity, (File 333-134639 - Jun. 1) (BR. 04C) S-8 MRO SOFTWARE INC, 100 CROSBY DRIVE, BEDFORD, MA, 01730, 7812802000 - 500,000 ($10,215,000.00) Equity, (File 333-134640 - Jun. 1) (BR. 03B) S-8 BALDOR ELECTRIC CO, 5711 R S BOREHAM JR ST, P O BOX 2400, FORT SMITH, AR, 72902-2400, 5016464711 - 3,000,000 ($88,545,000.00) Equity, (File 333-134641 - Jun. 1) (BR. 10A) S-3ASR MENTOR GRAPHICS CORP, 8005 SW BOECKMAN RD, WILSONVILLE, OR, 97070-7777, 5036857000 - 0 ($200,000,000.00) Other, (File 333-134642 - Jun. 1) (BR. 03B) F-8 Northgate Minerals CORP, 815 HORNBY STREET, SUITE 406, VANCOUVER, A1, V6Z 2E6, 6046814004 - 147,574,548 ($439,772,153.04) Equity, (File 333-134643 - Jun. 1) (BR. 04C) S-8 AFTERMARKET TECHNOLOGY CORP, 1400 OPUS PLACE, SUITE 600, DOWNERS GROVE, IL, 60515, 6302718100 - 1,100,000 ($26,653,000.00) Other, (File 333-134644 - Jun. 1) (BR. 05A) S-3 SUMTOTAL SYSTEMS INC, 1808 N. SHORLINE BLVD., MOUNTAIN VIEW, CA, 94043, 6509349500 - 0 ($75,000,000.00) Unallocated (Universal) Shelf, (File 333-134645 - Jun. 1) (BR. 03B) S-3 Zumiez Inc, 6300 MERRILL CREEK PARKWAY, SUITE B, EVERETT, WA, 98203, 425-551-1564 - 0 ($80,801,784.00) Equity, (File 333-134646 - Jun. 1) (BR. 02) S-8 ADOLOR CORP, 700 PENNSYLVANIA DRIVE, EXTON, PA, 19341, 2,500,000 ($58,175,000.00) Equity, (File 333-134647 - Jun. 1) (BR. 01C) SB-2 TERRAPIN ENTERPRISES INC, 17 CARLTON ROAD, MONSEY, NY, 10952, 888 251 3422 - 4,000,000 ($100,000.00) Equity, (File 333-134648 - Jun. 1) (BR. ) S-4 CGG AMERICAS INC., 16430 PARK TEN PLACE, HOUSTON, TX, 77084, 281 646 2400 - 0 ($165,000,000.00) Non-Convertible Debt, (File 333-134650 - Jun. 1) (BR. 04) SB-2 MultiCell Technologies, Inc., 701 GEORGE WASHINGTON HIGHWAY, LINCOLN, RI, 02865, (401)333-0610 - 0 ($25,722,657.00) Equity, (File 333-134651 - Jun. 1) (BR. 10B) S-3 COMPOSITE TECHNOLOGY CORP, 2026 MCGRAW AVE, IRVINE, CA, 92614, (949) 428-8500 - 7,692,810 ($8,846,731.50) Equity, (File 333-134652 - Jun. 1) (BR. 10A) S-3 PARK OHIO HOLDINGS CORP, 23000 EUCLID AVE, CLEVELAND, OH, 44117, 2166927200 - 100,000,000 ($100,000,000.00) Unallocated (Universal) Shelf, (File 333-134653 - Jun. 1) (BR. 06B) S-8 ALLOS THERAPEUTICS INC, 11080 CIRCLEPOINT ROAD, SUITE 200, WESTMINSTER, CO, 80020, 3034266262 - 0 ($4,755,000.00) Other, (File 333-134654 - Jun. 1) (BR. 01C) S-8 SVB FINANCIAL GROUP, 3003 TASMAN DR, SANTA CLARA, CA, 95054, 4086547400 - 0 ($210,549,014.51) Equity, (File 333-134655 - Jun. 1) (BR. 07A) S-4 WACHOVIA CORP NEW, ONE WACHOVIA CTR, CHARLOTTE, NC, 28288-0013, 7043746565 - 340,000,000 ($18,183,749,998.00) Equity, (File 333-134656 - Jun. 1) (BR. 07A) SB-2 JAG MEDIA HOLDINGS INC, 6865 SW 18TH STREET SUITE B13, BACA RATON, FL, 33433, 7322921800 - 0 ($19,800,000.00) Equity, (File 333-134657 - Jun. 1) (BR. 08B) SB-2 SPLINTERNET HOLDINGS INC, 535 CONNECTICUT AVENUE, NORWALK, CT, 06854, 203 354 9164 - 26,379,750 ($13,189,875.00) Equity, (File 333-134658 - Jun. 1) (BR. ) SB-2 Pure Pharmaceutical CORP, 1594 STONE MILL PARK, P.O. 55, BELLONA, NY, 14415, 416-262-9974 - 12,600,000 ($126,000.00) Equity, (File 333-134659 - Jun. 1) (BR. ) S-3ASR XCEL ENERGY INC, 800 NICOLLET MALL, MINNEAPOLIS, MN, 55402, 6123305500 - 0 ($0.00) Unallocated (Universal) Shelf, (File 333-134660 - Jun. 1) (BR. 02C) S-8 SAUER DANFOSS INC, 2800 EAST 13TH STREET, AMES, IA, 50010, 5152396000 - 0 ($82,530,000.00) Equity, (File 333-134661 - Jun. 1) (BR. 06B) RECENT 8K FILINGS Form 8-K is used by companies to file current reports on the following events: 1.01 Entry into a Material Definitive Agreement 1.02 Termination of a Material Definitive Agreement 1.03 Bankruptcy or Receivership 2.01 Completion of Acquisition or Disposition of Assets 2.02 Results of Operations and Financial Condition 2.03 Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant 2.04 Triggering Events That Accelerate or Increase a Direct Financial Obligation under an Off-Balance Sheet Arrangement 2.05 Cost Associated with Exit or Disposal Activities 2.06 Material Impairments 3.01 Notice of Delisting or Failure to Satisfy a Continued Listing Rule or Standard; Transfer of Listing 3.02 Unregistered Sales of Equity Securities 3.03 Material Modifications to Rights of Security Holders 4.01 Changes in Registrant's Certifying Accountant 4.02 Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review 5.01 Changes in Control of Registrant 5.02 Departure of Directors or Principal Officers; Election of Directors; Appointment of Principal Officers 5.03 Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year 5.04 Temporary Suspension of Trading Under Registrant's Employee Benefit Plans 5.05 Amendments to the Registrant's Code of Ethics, or Waiver of a Provision of the Code of Ethics 6.01. ABS Informational and Computational Material. 6.02. Change of Servicer or Trustee. 6.03. Change in Credit Enhancement or Other External Support. 6.04. Failure to Make a Required Distribution. 6.05. Securities Act Updating Disclosure. 7.01 Regulation FD Disclosure 8.01 Other Events 9.01 Financial Statements and Exhibits 8-K reports may be obtained in person or by writing to the Commission's Public Reference Branch at 450 Fifth Street, N.W., Washington, D.C. 20549 or at the following e-mail box address: . In most cases, this information is also available on the Commission's website: . STATE 8K ITEM NO. NAME OF ISSUER CODE DATE COMMENT ------------------------------------------------------------------------------------------------------- 99 CENTS ONLY STORES CA 2.02,9.01 05/31/06 ABERCROMBIE & FITCH CO /DE/ DE 7.01,9.01 06/01/06 ABIOMED INC DE 5.02 05/30/06 ACCUFACTS PRE EMPLOYMENT SCREENING IN DE 7.01,9.01 05/31/06 ACE Securities Corp. Home Equity Loan DE 9.01 05/31/06 ACTUATE CORP DE 1.01,9.01 06/01/06 ADC TELECOMMUNICATIONS INC MN 1.01,5.02,9.01 05/30/06 ADESA INC 7.01,9.01 06/01/06 Advanced BioPhotonics Inc. DE 8.01,9.01 05/31/06 ADVANCED VIRAL RESEARCH CORP DE 5.02,9.01 05/31/06 ADVOCAT INC DE 8.01,9.01 06/01/06 AEROPOSTALE INC 7.01,9.01 06/01/06 AFC ENTERPRISES INC MN 1.01,9.01 05/25/06 AK STEEL HOLDING CORP DE 7.01,9.01 06/01/06 ALICO INC FL 1.01,2.03,9.01 05/26/06 ALION SCIENCE & TECHNOLOGY CORP DE 4.01,9.01 05/12/06 AMEND ALTERNATIVE ENERGY SOURCES INC 8.01 06/01/06 Alternative Loan Trust 2006-OA6 8.01,9.01 05/17/06 AMEN PROPERTIES INC DE 1.01,2.01,9.01 05/25/06 AMEREN CORP MO 8.01 05/30/06 AMERICAN CAPITAL STRATEGIES LTD 1.01,2.03,9.01 06/01/06 AMERICAN ELECTRIC POWER CO INC NY 1.01 05/30/06 AMERICAN ENTERPRISE DEVELOPMENT CORP TX 3.02,5.02 06/01/06 AMERICAN ITALIAN PASTA CO DE 5.02,9.01 06/01/06 AMERICAN MOLD GUARD INC 2.02,9.01 06/01/06 AMERICAN PETRO-HUNTER INC NV 5.02 05/25/06 AMERICANWEST BANCORPORATION WA 5.05,9.01 05/30/06 AMSURG CORP TN 7.01,9.01 06/01/06 ANDREW CORP DE 1.01,3.03,9.01 05/30/06 ANGEION CORP/MN MN 1.01 05/25/06 ANNTAYLOR STORES CORP DE 7.01,9.01 06/01/06 ARCHSTONE SMITH OPERATING TRUST 5.03,8.01,9.01 05/31/06 ARCHSTONE SMITH TRUST MD 5.03,8.01,9.01 05/31/06 ARMOR HOLDINGS INC DE 1.01,2.01,9.01 05/25/06 ARMOR HOLDINGS INC DE 1.01,2.01,9.01 05/25/06 ARMOR HOLDINGS INC DE 1.01,2.01,9.01 05/25/06 Arran Funding LTD XX 9.01 03/15/06 AMEND Arran Funding LTD XX 9.01 04/18/06 AMEND Arran Funding LTD XX 9.01 05/15/06 AMEND ASIA PAYMENT SYSTEMS INC NV 1.01,5.02,9.01 05/19/06 AT&T INC. DE 8.01 06/01/06 ATC HEALTHCARE INC /DE/ DE 3.02,8.01 05/31/06 ATLAS MINERALS INC CO 1.02,9.01 05/29/06 ATWOOD OCEANICS INC TX 1.01,5.02 06/01/06 AURA SYSTEMS INC DE 5.02 05/25/06 AUTONATION INC /FL DE 8.01,9.01 06/01/06 AVATECH SOLUTIONS INC DE 1.01,2.01,2.03,3.02,9.01 05/30/06 BAKER MICHAEL CORP PA 2.02,9.01 06/01/06 BANK JOS A CLOTHIERS INC /DE/ DE 8.01,9.01 06/01/06 BARRY R G CORP /OH/ OH 1.01,9.01 05/30/06 BB&T CORP NC 8.01,9.01 06/01/06 BB&T CORP NC 8.01,9.01 05/30/06 BEA SYSTEMS INC DE 5.02 06/01/06 Bear Stearns Asset Backed Securities DE 6.02 06/01/06 BEAZER HOMES USA INC DE 7.01,8.01,9.01 06/01/06 BEBE STORES INC CA 2.02,9.01 05/27/06 BENCHMARK ELECTRONICS INC TX 5.02,9.01 05/26/06 BENTLEY PHARMACEUTICALS INC DE 5.02 06/01/06 BIG LOTS INC OH 1.01,2.02,2.03,9.01 05/25/06 BigString CORP DE 8.01,9.01 05/31/06 BILL BARRETT CORP 7.01,9.01 06/01/06 BIO LOK INTERNATIONAL INC DE 7.01,9.01 06/01/06 BIOMARIN PHARMACEUTICAL INC DE 8.01 06/01/06 BioScrip, Inc. DE 2.01,9.01 05/25/06 BLACK BOX CORP DE 2.02,9.01 06/01/06 BLOCKBUSTER INC DE 1.01,5.02 05/25/06 BLUEGREEN CORP MA 2.03 05/23/06 BOISE CASCADE HOLDINGS, L.L.C. DE 1.01 06/01/06 BOYD GAMING CORP NV 1.01,2.03 05/31/06 BRESLER & REINER INC DE 1.01,2.03,7.01,9.01 05/31/06 BRIGHAM EXPLORATION CO DE 2.02,7.01,9.01 05/31/06 BROADCAST INTERNATIONAL INC UT 3.02 04/24/06 BROOKS AUTOMATION INC DE 8.01,9.01 05/31/06 BROWN FORMAN CORP DE 2.02,9.01 04/30/06 CABOT CORP DE 7.01 06/01/06 CAREER EDUCATION CORP DE 8.01 05/31/06 CARLISLE COMPANIES INC DE 1.01,3.03,9.01 05/26/06 CARRAMERICA REALTY CORP MD 8.01,9.01 06/01/06 CARROLLTON BANCORP MD 5.02,7.01,9.01 05/31/06 CBS CORP DE 1.01 05/25/06 CECO ENVIRONMENTAL CORP DE 1.01,9.01 05/30/06 CENTEX CORP NV 1.01,2.03,9.01 05/25/06 CENTURY PROPERTIES GROWTH FUND XXII CA 1.01,9.01 05/30/06 CH ENERGY GROUP INC NY 1.01,9.01 06/01/06 CHEMBIO DIAGNOSTICS, INC. NV 7.01,9.01 05/30/06 CHICAGO BRIDGE & IRON CO N V 2.02,4.02,8.01,9.01 05/19/06 CHICAGO BRIDGE & IRON CO N V 2.02,9.01 05/31/06 CHICAGO RIVET & MACHINE CO IL 2.05 05/30/06 CHINA FINANCE, INC. UT 8.01 05/18/06 CIENA CORP DE 2.02,9.01 06/01/06 CITIBANK CREDIT CARD ISSUANCE TRUST DE 8.01,9.01 06/01/06 CLAIRES STORES INC DE 2.02,9.01 06/01/06 CLARIENT, INC DE 1.01,5.02,9.01 05/31/06 COFFEE PACIFICA INC NV 4.01 03/17/06 AMEND COFFEE PACIFICA INC NV 4.01 05/03/05 AMEND COLDWATER CREEK INC DE 4.02 06/01/06 AMEND COLLECTORS UNIVERSE INC DE 7.01,9.01 05/31/06 COMBINATORX, INC DE 7.01,9.01 06/01/06 COMET TECHNOLOGIES INC NV 2.01,5.01,5.02,9.01 05/30/06 COMMUNICATIONS SYSTEMS INC MN 3.01,9.01 05/25/06 COMMUNITY BANCORP INC DE 7.01,9.01 06/01/06 COMMUNITY BANCSHARES INC /DE/ DE 1.01,9.01 05/30/06 COMMUNITY SHORES BANK CORP MI 5.02,7.01,9.01 05/30/06 COMMUNITY WEST BANCSHARES / CA 1.01,8.01,9.01 05/25/06 CONNS INC DE 2.02,9.01 06/01/06 CONSTELLATION ENERGY GROUP INC MD 7.01,9.01 05/31/06 COOPER TIRE & RUBBER CO DE 5.02,9.01 05/31/06 Copano Energy, L.L.C. DE 9.01 03/31/06 COPART INC CA 2.02,9.01 05/31/06 Cord Blood America, Inc. FL 1.01,9.01 05/26/06 CORE BOND PRODUCTS LLC DE 8.01,9.01 05/30/06 CORNERSTONE BANCSHARES INC TN 8.01,9.01 05/31/06 CORPORATE OFFICE PROPERTIES TRUST MD 1.01,9.01 05/30/06 CORVEL CORP DE 2.02,9.01 06/01/06 COTHERIX INC 8.01 05/25/06 CSMC Mortgage-Backed Trust Series 200 DE 9.01 06/01/06 CUBIST PHARMACEUTICALS INC DE 1.01,8.01,9.01 05/31/06 CV THERAPEUTICS INC DE 8.01 05/25/06 CYTATION CORP DE 1.01,2.03,9.01 05/26/06 DAKOTA GROWERS PASTA CO INC ND 2.03,9.01 05/26/06 DATAMETRICS CORP DE 5.02,9.01 05/25/05 DIGITAL GENERATION SYSTEMS INC DE 1.01,5.02,9.01 05/31/06 DIGITAL RIVER INC /DE DE 8.01,9.01 06/01/06 DIRT MOTOR SPORTS, INC. DE 1.01,2.03,5.02,9.01 05/16/06 AMEND DJ ORTHOPEDICS INC DE 5.03,9.01 05/26/06 DOANE PET CARE CO DE 1.01,9.01 05/25/06 DOCUMENT SECURITY SYSTEMS INC NY 8.01,9.01 05/26/06 DOLLAR GENERAL CORP TN 7.01,9.01 05/31/06 DOLLAR GENERAL CORP TN 2.02,7.01,9.01 06/01/06 DOMINOS PIZZA INC 8.01 06/01/06 DORAL FINANCIAL CORP PR 1.01,8.01,9.01 05/25/06 DURAVEST INC 4.01,9.01 05/15/06 AMEND DYNEGY INC /IL/ IL 1.01,2.03,7.01,9.01 05/26/06 El Pollo Loco, Inc. DE 1.01,9.01 05/30/06 ELECTRONIC ARTS INC DE 1.01,2.03,9.01 05/26/06 EMMIS COMMUNICATIONS CORP IN 1.01,9.01 05/26/06 ENDEAVOUR INTERNATIONAL CORP NV 7.01,9.01 06/01/06 ENDOLOGIX INC /DE/ DE 1.01,9.01 05/31/06 ENGLOBAL CORP NV 2.01,7.01,9.01 05/25/06 Ensource Energy Income Fund LP DE 8.01,9.01 06/01/06 ENTRADE INC PA 1.01,2.03 06/01/06 EPL Intermediate, Inc. DE 1.01,9.01 05/30/06 ESTERLINE TECHNOLOGIES CORP DE 2.02,9.01 06/01/06 Eternal Energy Corp. 1.01,3.02,9.01 05/31/06 AMEND EUPA INTERNATIONAL CORP /NV/ NV 1.01,2.03,8.01,9.01 05/29/06 EUROWEB INTERNATIONAL CORP DE 5.02 06/01/06 EVANS & SUTHERLAND COMPUTER CORP UT 1.01,2.01,2.04,5.02,9.01 05/26/06 EXAR CORP DE 1.01 05/25/06 EXELON CORP PA 7.01 06/01/06 EXIDE TECHNOLOGIES DE 8.01,9.01 05/31/06 EXPRESS SCRIPTS INC DE 7.01 05/31/06 EXX INC/NV/ NV 3.01,9.01 05/25/06 FACTORY CARD OUTLET CORP DE 2.02,9.01 06/01/06 FAMILY DOLLAR STORES INC DE 2.02,9.01 06/01/06 Federal Home Loan Bank of Atlanta X1 2.03 05/26/06 Federal Home Loan Bank of Cincinnati X1 2.03,9.01 05/26/06 Federal Home Loan Bank of Indianapoli X1 5.02 05/26/06 Federal Home Loan Bank of New York X1 2.03,8.01,9.01 05/26/06 Federal Home Loan Bank of San Francis X1 2.03 05/26/06 FEDERATED DEPARTMENT STORES INC /DE/ DE 8.01,9.01 06/01/06 FEDEX CORP DE 1.01,9.01 05/25/06 FFMLT 2006-FF6 DE 8.01,9.01 05/16/06 FINISH LINE INC /IN/ IN 2.02,9.01 06/01/06 FINLAY ENTERPRISES INC /DE DE 8.01,9.01 05/31/06 FINLAY FINE JEWELRY CORP DE 8.01,9.01 05/31/06 FIRST BANCORP /PR/ PR 1.01,9.01 05/25/06 First Franklin Mortgage Loan Trust, S DE 1.01,9.01 08/26/05 FIRST HARTFORD CORP ME 2.02,8.01,9.01 05/30/06 FIRST INTERSTATE BANCSYSTEM INC MT 1.01,9.01 05/25/06 FIRSTBANK NW CORP WA 1.01 05/25/06 FISHER COMMUNICATIONS INC WA 1.01 05/30/06 Florida East Coast Industries, Inc. 7.01,9.01 06/01/06 FLYI INC DE 7.01 05/25/06 FMC TECHNOLOGIES INC DE 7.01,9.01 05/31/06 FNB CORP \VA\ VA 9.01 05/31/06 FORD MOTOR CO DE 8.01,9.01 06/01/06 FORD MOTOR CREDIT CO DE 8.01,9.01 06/01/06 FORTUNE NATURAL RESOURCES CORP DE 8.01 04/21/06 FPL GROUP INC FL 5.03 05/26/06 FRANKLIN FINANCIAL SERVICES CORP /PA/ PA 8.01,9.01 06/01/06 FRANKLIN STREET PROPERTIES CORP /MA/ 8.01,9.01 06/01/06 FRIENDLY ICE CREAM CORP MA 5.02,9.01 05/31/06 GALAXY NUTRITIONAL FOODS INC DE 1.01,9.01 05/26/06 Gaming Partners International CORP NV 1.01 05/26/06 GAP INC DE 7.01,9.01 06/01/06 GE Dealer Floorplan Master Note Trust DE 8.01,9.01 05/22/06 GENCO SHIPPING & TRADING LTD 1.01,2.03,8.01,9.01 05/30/06 GENERAL MOTORS CORP DE 8.01 06/01/06 GEO GROUP INC FL 8.01,9.01 05/25/06 GEOGLOBAL RESOURCES INC DE 7.01,9.01 06/01/06 GFI Group Inc. DE 5.02 05/31/06 GLACIER BANCORP INC DE 8.01,9.01 05/31/06 GLADSTONE CAPITAL CORP MD 8.01,9.01 06/01/06 GLOBAL CROSSING LTD 1.01,8.01,9.01 05/30/06 Global Electronic Recovery Corp. NV 5.02 05/30/06 GLOBALNET CORP NV 2.03,3.02,9.01 05/25/06 GLOBALSANTAFE CORP 7.01,9.01 05/31/06 GLOBALSCAPE INC DE 5.02 05/30/06 Goal Capital Funding Trust 2006-1 DE 8.01,9.01 05/25/06 GOLDEN TELECOM INC DE 1.01,9.01 05/25/06 Golf Galaxy, Inc. MN 7.01,9.01 05/31/06 GRAN TIERRA ENERGY, INC. NV 1.01,5.03,9.01 05/25/06 GRAN TIERRA ENERGY, INC. NV 4.01,9.01 11/10/05 AMEND GREENSHIFT CORP DE 1.01,8.01,9.01 05/25/06 GUESS INC DE 7.01,9.01 06/01/06 Gulf Coast Oil & Gas Inc. 5.03,9.01 05/25/06 Halo Technology Holdings, Inc. NV 8.01 06/01/06 HARRIS PREFERRED CAPITAL CORP MD 5.02 05/31/06 HCA INC/TN DE 1.01,9.01 05/25/06 HEALTHWAYS, INC DE 1.01,7.01,9.01 05/30/06 HEICO CORP FL 2.02 06/01/06 HEIDRICK & STRUGGLES INTERNATIONAL IN DE 8.01,9.01 05/31/06 HEINZ H J CO PA 2.02,7.01 06/01/06 HELIX ENERGY SOLUTIONS GROUP INC MN 8.01,9.01 05/31/06 HIENERGY TECHNOLOGIES INC DE 1.01,8.01,9.01 05/30/06 HONEYWELL INTERNATIONAL INC DE 2.02,7.01,9.01 05/31/06 HORIZON HEALTH CORP /DE/ DE 8.01 06/01/06 HOVNANIAN ENTERPRISES INC DE 2.02,9.01 05/31/06 ICON HEALTH & FITNESS INC DE 2.05 05/30/06 IMAGEWARE SYSTEMS INC DE 2.02,9.01 05/31/06 IMPERIAL INDUSTRIES INC DE 1.01,9.01 05/25/06 INDEPENDENT BANK CORP MI 8.01 06/01/06 INFINITY CAPITAL GROUP, INC. NV 8.01 06/01/06 INFOCUS CORP OR 1.01,9.01 05/25/06 INNOFONE COM INC NV 1.01,1.02,2.03,3.02,9.01 05/25/06 INSIGNIA SOLUTIONS PLC 5.02 05/31/06 INSPIRE PHARMACEUTICALS INC DE 8.01,9.01 06/01/06 INTEGRAMED AMERICA INC DE 7.01,9.01 06/01/06 INTEGRATED ELECTRICAL SERVICES INC DE 7.01,9.01 05/31/06 INTELSAT LTD 8.01,9.01 05/31/06 INTERPUBLIC GROUP OF COMPANIES, INC. DE 8.01,9.01 06/01/06 INTERSECTIONS INC DE 8.01 05/31/06 INTERSIL CORP/DE DE 7.01 06/01/06 INTERVEST MORTGAGE CORP NY 5.02 05/31/06 IPASS INC DE 7.01 05/31/06 IRON MOUNTAIN INC DE 1.01,9.01 05/25/06 JACKSON HEWITT TAX SERVICE INC DE 2.02,9.01 06/01/06 JAG MEDIA HOLDINGS INC NV 1.01,1.02,2.03,3.02 05/25/06 JAVA EXPRESS INC NV 5.02 05/30/06 JO-ANN STORES INC OH 7.01,9.01 06/01/06 Jump n Jax, Inc. UT 3.02 05/05/06 KELLWOOD CO DE 2.02,5.02,9.01 06/01/06 KENSEY NASH CORP DE 1.01,2.03,9.01 05/25/06 Kentucky First Federal Bancorp 8.01,9.01 06/01/06 KINDER MORGAN ENERGY PARTNERS L P DE 9.01 12/31/05 KNOLL INC DE 7.01,9.01 05/31/06 KOHLS CORPORATION WI 7.01,9.01 06/01/06 KOPIN CORP DE 5.02 05/30/06 KOSAN BIOSCIENCES INC CA 1.01,9.01 05/25/06 KUHLMAN COMPANY, INC MN 1.01,8.01,9.01 05/25/06 LCNB CORP OH 8.01,9.01 06/01/06 LEAR CORP DE 8.01,9.01 06/01/06 LEVEL 3 COMMUNICATIONS INC DE 3.02,8.01,9.01 05/31/06 LEXAR MEDIA INC DE 8.01,9.01 05/31/06 LEXICON GENETICS INC/TX DE 1.01 05/30/06 LIFELINE THERAPEUTICS, INC. CO 8.01 05/26/06 Linn Energy, LLC DE 3.01,8.01,9.01 05/24/06 Linn Energy, LLC DE 3.01,8.01,9.01 05/24/06 AMEND LIPID SCIENCES INC/ AZ 7.01 06/01/06 LIPID SCIENCES INC/ AZ 8.01 06/01/06 LOEWS CORP DE 1.01,9.01 06/01/06 LONGS DRUG STORES CORP MD 7.01,9.01 06/01/06 LONGVIEW FIBRE CO WA 7.01,9.01 05/31/06 MANPOWER INC /WI/ WI 8.01,9.01 06/01/06 MB FINANCIAL INC /MD MD 8.01,9.01 06/01/06 MBNA AMERICA BANK NATIONAL ASSOCIATIO DE 8.01,9.01 05/31/06 MCDATA CORP DE 5.02,8.01 06/01/06 MCKENZIE BAY INTERNATIONAL LTD 8.01 06/01/06 MD TECHNOLOGIES INC 9.01 05/31/06 MEDICAL ACTION INDUSTRIES INC DE 7.01,9.01 06/01/06 MEDICINES CO /DE DE 8.01 05/25/06 MEDIS TECHNOLOGIES LTD DE 8.01,9.01 06/01/06 MEMORY PHARMACEUTICALS CORP 8.01,9.01 06/01/06 MEMS USA INC NV 1.01 05/25/06 MERRILL LYNCH MORTGAGE INVESTORS INC DE 8.01,9.01 06/01/06 METLIFE INC DE 2.02,7.01,9.01 06/01/06 METRETEK TECHNOLOGIES INC DE 7.01,9.01 06/01/06 METRIS MASTER TRUST DE 9.01 05/22/06 MILASTAR CORP DE 8.01,9.01 05/31/06 MILLENNIUM BANKSHARES CORP VA 5.03,8.01,9.01 05/25/06 MISCOR GROUP, LTD. 1.01,2.01,9.01 05/31/06 MODTECH HOLDINGS INC CA 5.02,9.01 05/30/06 MOLLER INTERNATIONAL INC CA 4.01,9.01 06/01/06 MOMENTA PHARMACEUTICALS INC DE 1.01,9.01 05/29/06 MONTPELIER RE HOLDINGS LTD D0 7.01,9.01 06/01/06 MONTPELIER RE HOLDINGS LTD D0 1.01,3.02,9.01 06/01/06 MORGAN BEAUMONT, INC. NV 8.01 05/28/06 MortgageIT Holdings, Inc. MD 1.01,9.01 05/25/06 MOTIENT CORP DE 4.02 06/01/06 MOVADO GROUP INC NY 2.02,9.01 06/01/06 MSC SOFTWARE CORP DE 1.02,5.02 05/26/06 NATIONAL COAL CORP FL 1.01,5.02,9.01 05/25/06 NationsHealth, Inc. DE 7.01,9.01 06/01/06 NAVARRE CORP /MN/ MN 2.02,9.01 05/31/06 NAVISITE INC DE 2.02 05/30/06 AMEND NAVISTAR FINANCIAL DEALER NOTE MASTER DE 8.01,9.01 04/30/06 NAVISTAR FINANCIAL DEALER NOTE MASTER DE 8.01,9.01 04/30/06 NAVISTAR INTERNATIONAL CORP DE 7.01 06/01/06 NCI BUILDING SYSTEMS INC DE 2.02,9.01 05/31/06 NCR CORP MD 1.01,8.01,9.01 05/25/06 NCT GROUP INC DE 1.01,2.03,3.02 05/25/06 NEENAH FOUNDRY CO WI 1.02,2.04,5.01,5.02,9.01 05/25/06 NEIMAN MARCUS GROUP INC DE 2.02,7.01 06/01/06 NELNET INC NE 1.01,8.01,9.01 05/25/06 New York & Company, Inc. 7.01,9.01 06/01/06 NEWPORT INTERNATIONAL GROUP INC DE 1.01,3.02,9.01 05/26/06 NEXMED INC NV 3.01,9.01 06/01/06 NNN 2003 VALUE FUND LLC 5.02 05/25/06 NORDSTROM INC WA 7.01 06/01/06 Northstar Neuroscience, Inc. WA 2.02,9.01 06/01/06 NORTHWEST AIRLINES CORP DE 7.01,9.01 05/31/06 NOVASTAR MORTGAGE FUNDING CORP DE 8.01,9.01 05/31/06 NOVT CORP FL 1.01,5.02,5.05,8.01,9.01 05/31/06 NTELOS HOLDINGS CORP 1.01,8.01,9.01 06/01/06 NU SKIN ENTERPRISES INC DE 1.01,9.01 05/25/06 OCEANEERING INTERNATIONAL INC DE 7.01 06/01/06 OLD REPUBLIC INTERNATIONAL CORP DE 1.01,9.01 05/31/06 OLD STONE CORP RI 8.01,9.01 05/25/06 ON2 TECHNOLOGIES, INC. DE 5.02 05/25/06 ORLEANS HOMEBUILDERS INC DE 1.01,9.01 04/07/06 OSI RESTAURANT PARTNERS, INC. DE 7.01,9.01 06/01/06 PACIFIC PREMIER BANCORP INC DE 5.02,9.01 05/31/06 PanAmSat Holding CORP DE 8.01,9.01 05/31/06 PARK OHIO HOLDINGS CORP OH 1.01,9.01 05/25/06 PARK OHIO HOLDINGS CORP OH 8.01,9.01 06/01/06 PATHMARK STORES INC DE 2.02,9.01 06/01/06 PATTERSON COMPANIES, INC. MN 8.01,9.01 06/01/06 PAXSON COMMUNICATIONS CORP DE 7.01,9.01 05/31/06 PENN TRAFFIC CO DE 8.01,9.01 06/01/06 PER SE TECHNOLOGIES INC DE 1.01,9.01 05/25/06 PERFORMANCE TECHNOLOGIES INC \DE\ DE 1.01 06/01/06 PERINI CORP MA 8.01,9.01 05/31/06 PHARMOS CORP NV 7.01,9.01 05/29/06 PHARSIGHT CORP CA 3.02 06/01/06 PIER 1 IMPORTS INC/DE DE 8.01,9.01 06/01/06 PLATO LEARNING INC DE 2.02,7.01,9.01 06/01/06 POINT THERAPEUTICS INC DE 8.01,9.01 06/01/06 POINT THERAPEUTICS INC DE 8.01,9.01 05/31/06 POSITRON CORP TX 1.01,2.03,3.02,9.01 05/26/06 PRB Gas Transportation, Inc. NV 4.01,9.01 05/26/06 PRECISION CASTPARTS CORP OR 2.01,9.01 05/25/06 PREMIER EXHIBITIONS, INC. 2.02,9.01 06/01/06 Prescient Applied Intelligence, Inc. DE 1.01,1.02,2.03,9.01 05/26/06 Prime Mortgage Trust 2006-1 DE 9.01 05/31/06 PRIMEDIA INC DE 5.02,7.01,9.01 05/31/06 PRINCETON REVIEW INC DE 1.01,2.03,9.01 05/25/06 PRINCIPAL LIFE INSURANCE CO IA 9.01 05/26/06 PRINCIPAL LIFE INSURANCE CO IA 9.01 05/26/06 PRINCIPAL LIFE INSURANCE CO IA 9.01 05/26/06 PROSPECT ENERGY CORP MD 8.01,9.01 06/01/06 PROVIDENCE & WORCESTER RAILROAD CO/RI RI 8.01,9.01 06/01/06 PROVIDENCE SERVICE CORP DE 1.01 05/25/06 PRUDENTIAL FINANCIAL INC NJ 8.01,9.01 06/01/06 PSS WORLD MEDICAL INC FL 2.02,7.01,9.01 06/01/06 QUANEX CORP DE 2.02 06/01/06 QUANTUM FUEL SYSTEMS TECHNOLOGIES WOR DE 1.01,9.01 06/01/06 QUEST RESOURCE CORP NV 1.01,3.03,5.03,9.01 05/31/06 QUEST SOFTWARE INC CA 8.01 05/31/06 QUIXOTE CORP DE 1.01,1.02,8.01,9.01 05/30/06 RANCHO SANTA MONICA DEVELOPMENTS INC. 8.01,9.01 06/01/06 RASC Series 2006-EMX3 Trust DE 8.01,9.01 05/31/06 AMEND REGAL ENTERTAINMENT GROUP DE 2.04 05/26/06 REGENERON PHARMACEUTICALS INC NY 8.01,9.01 05/31/06 RENTRAK CORP OR 1.01,9.01 05/25/06 Republic Property Trust MD 1.02 05/25/06 ROBERTS REALTY INVESTORS INC GA 5.02 05/31/06 S&P MANAGED FUTURES INDEX FUND LP DE 8.01 06/01/06 SAFECO CORP WA 1.01 05/31/06 SAKS INC TN 8.01,9.01 06/01/06 SANDERSON FARMS INC MS 2.02,9.01 05/25/06 SANDISK CORP DE 1.01,2.03,5.03,9.01 05/25/06 SCHERING PLOUGH CORP NJ 2.05,2.06,9.01 06/01/06 SCHOLASTIC CORP DE 1.01 05/25/06 SCOLR Pharma, Inc. DE 1.01 05/25/06 SEACHANGE INTERNATIONAL INC DE 2.02,9.01 06/01/06 SEAGATE TECHNOLOGY E9 7.01,9.01 05/31/06 SELECT COMFORT CORP 8.01 06/01/06 SEQUA CORP /DE/ DE 4.01 06/01/06 AMEND SERACARE LIFE SCIENCES INC 7.01 05/26/06 SERVICE CORPORATION INTERNATIONAL TX 8.01,9.01 05/31/06 Siberian Energy Group Inc. NV 8.01 05/31/06 SILICON GRAPHICS INC DE 5.02,8.01,9.01 05/30/06 SIMMONS FIRST NATIONAL CORP AR 7.01 05/31/06 SKYE INTERNATIONAL, INC NV 3.01 05/31/06 Soundview Home Loan Trust 2006-OPT3 DE 9.01 04/12/06 SOUTHWESTERN PUBLIC SERVICE CO NM 8.01,9.01 05/24/06 STANCORP FINANCIAL GROUP INC OR 8.01,9.01 05/31/06 SUNTERRA CORP MD 7.01,9.01 06/01/06 SUPERTEL HOSPITALITY INC VA 1.01,9.01 06/01/06 SWS GROUP INC DE 8.01 06/01/06 Synova Healthcare Group Inc 5.02 05/25/06 SYNTEL INC MI 5.02,9.01 06/01/06 SYSTEMAX INC DE 7.01,9.01 06/01/06 TAIWAN FUND INC DE 7.01,9.01 04/01/06 TEAMSTAFF INC NJ 1.01,9.01 05/31/06 TECHNICAL OLYMPIC USA INC DE 8.01,9.01 05/31/06 TEDA TRAVEL GROUP INC DE 1.01,1.02,8.01,9.01 05/30/06 TEDA TRAVEL GROUP INC DE 1.02,9.01 06/01/06 TEGAL CORP /DE/ DE 2.02,9.01 05/25/06 TEMPLE INLAND INC DE 7.01,9.01 06/01/06 TEREX CORP DE 2.02,8.01,9.01 05/31/06 TERRA INDUSTRIES INC MD 8.01 05/26/06 TERRA INDUSTRIES INC MD 8.01,9.01 06/01/06 TEXAS INDUSTRIES INC DE 8.01,9.01 05/31/06 TEXTRON INC DE 1.01 06/01/06 THERMODYNETICS INC DE 8.01,9.01 05/31/06 THERMODYNETICS INC DE 7.01 06/01/06 THORATEC CORP CA 1.01,9.01 05/25/06 TIDEWATER INC DE 8.01 05/31/06 TIER TECHNOLOGIES INC DE 1.01,1.02,5.02,9.01 05/31/06 TODCO DE 7.01,9.01 05/31/06 TOUCHSTONE APPLIED SCIENCE ASSOCIATES DE 7.01 06/01/06 TOWER AUTOMOTIVE INC DE 7.01,9.01 05/31/06 TOWER BANCORP INC PA 2.01,5.02,9.01 06/01/06 TRANSOCEAN INC E9 7.01,9.01 06/01/06 TRESTLE HOLDINGS INC DE 1.01,2.03 06/01/06 U. S. Premium Beef, LLC DE 7.01,9.01 06/01/06 UMB FINANCIAL CORP MO 8.01,9.01 06/01/06 UNITED AMERICA INDEMNITY, LTD E9 1.01,9.01 05/25/06 UNITEDHEALTH GROUP INC MN 7.01 06/01/06 UNIVERSAL CORP /VA/ VA 1.01,9.01 05/26/06 USCORP NV 1.01,2.03,3.02,9.01 05/30/06 VAIL BANKS INC CO 1.01,8.01,9.01 05/31/06 VASOMEDICAL INC DE 4.01,9.01 05/23/06 AMEND VERIDIUM CORP DE 1.01,8.01,9.01 05/25/06 VERITAS DGC INC DE 8.01,9.01 06/01/06 VESTA INSURANCE GROUP INC DE 4.01,9.01 10/27/05 AMEND VIROPHARMA INC DE 7.01,9.01 05/31/06 VISION SCIENCES INC /DE/ DE 7.01,9.01 05/26/06 Vocalscape Networks, Inc. NV 5.02,9.01 06/01/06 VOYAGER ONE INC NV 8.01 05/31/06 WALKER FINANCIAL CORP DE 1.01,2.03,3.02,9.01 05/25/06 WESTSIDE ENERGY CORP NV 5.02 06/01/06 WILLIS LEASE FINANCE CORP DE 5.02 05/25/06 WIND RIVER SYSTEMS INC DE 2.02,9.01 06/01/06 WINTRUST FINANCIAL CORP IL 3.03,8.01,9.01 05/25/06 WJ COMMUNICATIONS INC DE 3.01,5.02,7.01,9.01 05/31/06 XCEL ENERGY INC MN 8.01,9.01 05/24/06 XECHEM INTERNATIONAL INC DE 1.01,9.01 05/31/06 YAHOO INC DE 1.01,9.01 05/25/06 YTB International, Inc. NY 7.01,9.01 05/22/06 ZALE CORP DE 1.01,9.01 05/25/06 ZEBRA TECHNOLOGIES CORP/DE DE 1.01,9.01 05/26/06 ZHONGPIN INC. DE 8.01,9.01 05/29/06